This communication is not a tax opinion . To the extent that this e-mail includes any tax advice , it is not intended or written to be used by the recipient or any other party for the purpose of avoiding penalties that may be imposed by the Internal Revenue Code or any other tax authority .
The information contained herein is confidential and intended only for the use of the above-named person . If the reader of this message is not the intended recipient , or the employee or agent responsible for delivering this message to the intended recipient , you are hereby notified that any dissemination , distribution or copying of this communication is strictly prohibited . It may be a violation of the confidentiality sections of the U . S . Internal Revenue Code or of state statutes , and could subject you to legal action . If you have received this communication in error , please notify us by telephone ( collect ) at the number above and return the original message to us via U . S . Mail